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The EU of the future needs a well-functioning and fair system to finance its tasks. This book presents a collection of papers from distinguished schol...Lees meer
Fabian Kindermann analyzes issues of public policy in a general equilibrium model with overlapping generations. The simulation model extends the curre...Lees meer
The authors of this book seek to simulate the transition from the present system of corporate taxation to a system of downstream taxation in order to ...Lees meer
English summary: How can an income tax system cope with aggregate risk, which cannot be avoided by insurance contracts? In the case of risky capital i...Lees meer
English summary: Andrea Schrage studies the possibilities of using congestion tolls to direct the flow of traffic in an efficient way. She shows how t...Lees meer
The study re-considers the role of capital income taxation for economic growth. Based on a sound theoretical account of the various components of capi...Lees meer
English summary: Fighting unemployment is at the top of the political agenda in Germany. Ronnie Schob shows how both a fundamental reform of the Germa...Lees meer
Political feasibility and international tax competition significantly restrict the scope for tax reforms aiming at production efficiency. Daniel Zölle...Lees meer
Whereas the supply of redistribution is relatively easy to measure, the determinants of the demand for redistribution are controversially discussed in...Lees meer
English summary: Clemens Fuest discusses the employment and welfare effects of tax reforms in economies with equilibrium unemployment. He analyses the...Lees meer
English summary: The current German system of social assistance undermines work incentives. In this book, the author investigates how they could be re...Lees meer
Against the backdrop of international tax competition, corporate and investment income taxation has been gradually diverging from its original princip...Lees meer
The Advisory Board to the Federal Ministry of Finance is an independent body of academics which provides advice and expert opinions in an honorary cap...Lees meer